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HMRC internal manual

National Minimum Wage Manual

Working time: time work; absences - holidays and other absences

Relevant legislation

The legislation that applies to this page is as follows:

* National Minimum Wage Regulations 2015, regulation 35(1)



For a worker performing time work, the time when a worker is absent from work and not working, such as a period of holiday, sickness absence or absence due to industrial action (NMWM08330), is not counted as working time. It does not matter whether such absences are paid or not (see also NMWM09080).